Ref.: List of dealers on the website www.mahavat.gov.in showing periodicity of return filing.

Gentlemen/ Sir/ Madam,

All the dealers are required to file returns due under the MVAT Act, 2002 and CST Act, 1956 as per the provisions of section 20 of the MVAT Act, 2002 and Section 9(2)(A) of the CST Act, 1956 read with Rule 17 and Rule 18 of the MVAT Rules 2005. The periodicity of the return filing as determined by the automated system has been put on the web site www.mahavat.gov.in. Rule 18 and Rule 17(5) provide for the returns to be filed by the dealers under the Package Scheme of Incentives and Rule 17(4) provides for the periodicity of the returns to be filed by the dealers other than the dealers under the Package Schemes of Incentives. The relevant part of the Rule17 is reproduced for reference as under:

“17. Submission of returns.-

(4) Subject to the other provisions of this rule and of rule 18.—

(a) (i) every registered dealer who is a retailer and who has opted for composition of tax under sub-section (l) of section 42 shall file a six monthly return within twenty-one days from the end of the period of six months to which the return relates;

(ii) every registered dealer to whom the Explanation to clause (8) of section 2 applies, if his tax liability during the previous year was rupees one crore or less, shall file an annual return within twenty-one days from the end of the year to which such return relates.

Provided that nothing in this paragraph shall apply to the said registered dealer unless he applies to the Joint Commissioner of Sales Tax (Returns), in Mumbai or as the case may be Joint Commissioner of Sales Tax (VAT Administration) in rest of the State;

(b) every registered dealer to whom clause (a) does not apply and,- (1) whose tax liability during the previous year was rupees one lakh or less or, as the case may be, who had no entitlement for refund, or (2) whose entitlement for refund during the previous year was ten lakhs or less, shall file a six-monthly return within twenty-one days from the end of the period of six months to which the return relates.

(c) every registered dealer to whom clause (a) or (b) does not apply and,-

(i) whose tax liability during the previous year had exceeded rupees ten lakhs or

(ii) whose entitlement for refund during the previous year had exceeded one crore,

shall file a monthly return within twenty-one days from the end of the month to which the return relates.

(d) any other registered dealer shall file a quarterly return within twenty one days from the end of the quarter to which the return relates.

Explanation I.- For the purposes of this rule, the expression “tax liability” in relation to a registered dealer means the total of all taxes payable by him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002 , after adjustment of the amount of set-off or refund claimed by him, if any, under the respective Act.

Explanation II.- For the purposes of this rule the expression “entitlement for refund” in relation to a registered dealer means the net refund payable to him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002, after adjustment of the amount of set-off claimed by him against taxes payable under the said Acts.”

Thus the periodicity of filing of returns of a dealer depends upon tax liability or refund entitlement of the dealer during the previous year. Hence, while fixing the periodicity of the dealer for the period 2009/2010, the total taxes payable net of setoff and refund entitlement shown by the dealer during the year 01.04.2008 to 31.03.2009 as per the returns filed for the periods, as shown in Table below, have been considered.

Returns Periods considered for determination of Tax payable during 2008-2009.

Some of the dealers have represented that the periodicity determined in their case is incorrect. In order to address such representation the dealers whose periodicity for the period Apr 2009 to March 2010 do not match with the system generated periodicity as displayed on the web www.mahavat.gov.in, are requested to approach the Joint Commissioner of Sales Tax, In charge of Return Branch pertaining to their location and establish their actual periodicity of filing of returns for the period 2009/2010 with documentary evidence.

The joint commissioner of Sales Tax In Charge of return Branch pertaining to a particular location have already been instructed to verify the correctness of dealer’s claim of periodicity in such cases and inform Joint Commissioner, Mahavikas on or before 1st of every month in respect of eligible changes in periodicity of return filing for the period 01.04.2009 to 31.03.2010

This circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.

You are requested to bring the contents of this circular to the notice of all the members of your association.

Multi-crore swindler in CB net many times NAGPUR: The ability of fraudster Pravin Ninave to con victims and give cops a slip reminds one the calibre of none other than international crook Charles Shobraj.Accused Ninave, arrested by the crime branch on Monday, used to pose as a sugar and food grain merchant and cheated innumerable traders across India running into crores. Interestingly, accused Ninave also reportedly victimised a relative of a well-known Hindi film artist based in Mumbai. It took almost more than a year’s time for the police to track down Ninave. Police have more than 14 warrants issued against him from different courts in Maharashtra and other states. Superintendent of police Yashasvi Yadav of rural police, who was instrumental in nabbing him for the first time, informed that Ninave had amassed huge fortune conning traders. “Three imported cars and a bungalow was seized after we arrested Ninave in a case registered by Umred police station,” said Yadav. Ninave was later arrested by Immambada police station as two more cases were registered against him in June last year.Almost eight warrants have been issued against Ninave from different district courts in Jalgaon. Similarly, three warrants from Bhusawal courts, two from Bhandara courts, three from Thrissur courts and one from Nagpur district court have been issued against Ninave. Though Ninave was pursued by the city police and crime branch, the wanted accused managed to keep the police at bay by changing his name, profession and residential address.Apart from Maharashtra, Ninave seems to have cases of fraud and cheque bounce registered against him in different states in the country. Recently, Kerala state police had intimated B K Upadhyay, additional commissioner of police (crime), about Ninave’s pending arrest. Additional CP Upadhyay’s special crime branch squad under assistant police inspector Dilip Singh Patil was assigned the task to nab Ninave. “For the last couple of months, crime branch was after Ninave and now we would send him to Kerala,” claimed Upadhyay.”We first went to the Immambada police station in the city to gather more information about the two cases that were registered against Ninave in 2006,” stated API Patil. “Some clues were found by the crime team and we started working out the inputs,” added the officer.According to crime branch officers, Ninave had printed a flashy business card to convince gullible traders that he is a member of India Sugar Board and general export corporation and International grain and commodities committee. Ninave also claimed to own a trading company M/s Super Commercial Co, based in Rambagh colony in the city. “All other details, including the official address printed on the card, were false,” claimed API Patil.Crime branch police reportedly traced Ninave at a bungalow in Sitabuldi area where he had been residing for the last few months. Ninave reportedly claimed to have attempted to mislead police team by stating that his name was ‘Govind Binayet’ when the police barged into the bungalow posing as visitors.

We have obtained VAt TIn Number in june 2010 ending. Our transactions of sales, purchasee after that. We have filed the return for the period July 10 to Sep 10. Is there need to file the VAt return Quraterly and for the period 01/04/2010 to 30/06/2010 before registration? IS Sales tax Dep. will send us demand notice for non filing of 1 st quarter VAt return?